商務(wù)英語(yǔ)視聽(tīng)說(shuō)（第 4 冊(cè)）（第二版） 課件 Unit 4 Accounting

Unit4

Accounting商務(wù)英語(yǔ)視聽(tīng)說(shuō)（第4冊(cè)）（第二版）新視界商務(wù)英語(yǔ)系列教材PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldWhatIsAccounting?1.Watchthefollowingvideoclipandanswerthequestions.Unit4Accountingbookkeeping?/b?kki?p??/n.thejoboractivityofkeepinganexactrecordofthemoneythathasbeenspentorreceivedbyabusinessorotherorganization記帳，簿記(TEM-8)eg.Thecompanyidentifiedproblemswithitsbookkeepingandputinanumberofremediesthatyear.stakeholder/'ste?kh??ld?(r)/n.apersonorgroupofpeoplewhoownashareinabusiness股東，利益相關(guān)者(TEM-8)eg.Thegovernmenthassaiditwantstocreateastakeholdereconomyinwhichallmembersofsocietyfeelthattheyhaveaninterestinitssuccess.

PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassageWhatIsAccounting?1.Watchthefollowingvideoclipandanswerthequestions.Unit4Accountingmarginality/mɑ?d??'n?l?ti/n.theaddedcostorprofitearnedwithproducingthenextunit邊際成本；邊際利潤(rùn)(TEM-8)eg.Managerialaccountinglooksintotopicslikepricing,competition,marginality,budgeting,andsoon.legislation/?led??s'le??n/n.alaworsetoflawssuggestedbyagovernmentandmadeofficialbyaparliament法規(guī)，法律(TEM-8)eg.Badlywrittenlegislationisthenegationoftheruleoflawandofdemocracy.

PartVBusinessWorldPartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassageWhatIsAccounting?1.Watchthefollowingvideoclipandanswerthequestions.Unit4AccountingincomestatementAnincomestatementisoneofthethreeimportantfinancialstatementsusedforreportingacompany’sfinancialperformanceoveraspecificaccountingperiod.損益表是用于報(bào)告公司在特定會(huì)計(jì)期間財(cái)務(wù)業(yè)績(jī)的三個(gè)重要財(cái)務(wù)報(bào)表之一。

balancesheetBalancesheetreferstoafinancialstatementthatreportsacompany’sassets,liabilities,andshareholderequityataspecificpointintime.資產(chǎn)負(fù)債表是指報(bào)告公司在特定時(shí)點(diǎn)上的資產(chǎn)、負(fù)債和股東權(quán)益的財(cái)務(wù)報(bào)表。PartVBusinessWorldcashflowCashflowisthenetcashandcashequivalentstransferredinandoutofacompany.現(xiàn)金流量是公司轉(zhuǎn)入和轉(zhuǎn)出的凈現(xiàn)金和現(xiàn)金等價(jià)物。PartILead-inPartII

BusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldWhatIsAccounting?1.Watchthefollowingvideoclipandanswerthequestions.Unit4Accounting(1)Whatisaccounting?(2)Whydoweneedaccounting?(3)Accordingtothevideo,whattypesofaccountingarethereinbusiness?

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BusinessPassagePartVBusinessWorldWhatDoesAccountantDo?2.Listentothefollowingpassageandmatchthepictureswiththesentences.Unit4Accounting

proforma/?pr??'f?:m?/a.Inbanking,acompany’sproformabalanceorearningsaretheirexpectedbalanceorearnings.預(yù)計(jì)的(TEM-8)eg.Iencloseaproformaforyoutocomplete,signandreturn.recoup/r?'k?:p/v.togetbackmoneythatyouhavespentorlost彌補(bǔ)；收回(TEM-8)eg.Insurancecompaniesaretryingtorecouptheirlossesbyincreasingpremiums.PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldWhatDoesAccountantDo?2.Listentothefollowingpassageandmatchthepictureswiththesentences.Unit4Accounting

fixedcostsFixedcostreferstoabusinessexpensethatdoesn’tchangeevenwithanincreaseordecreaseinthenumberofgoodsandservicesproducedorsold.Fixedcostsarecommonlyrelatedtorecurringexpensesnotdirectlyrelatedtoproduction,suchasrent,interestpayments,insurance,depreciation,andpropertytax.固定成本是指不隨生產(chǎn)或銷售的商品和服務(wù)數(shù)量增加或減少而發(fā)生改變的業(yè)務(wù)費(fèi)用。固定成本通常與和生產(chǎn)不直接相關(guān)的經(jīng)常性費(fèi)用有關(guān)，例如租金、利息、保險(xiǎn)、折舊和財(cái)產(chǎn)稅。variablecostsAvariablecostisacorporateexpensethatchangesinproportiontohowmuchacompanyproducesorsells.Variablecostsincreaseordecreasedependingonacompanysproductionorsalesvolume—theyriseasproductionincreasesandfallasproductiondecreases.可變成本是指按公司生產(chǎn)或銷售產(chǎn)品數(shù)量比例而發(fā)生變化的公司費(fèi)用?？勺兂杀驹黾踊驕p少取決于公司的產(chǎn)量或銷量——它會(huì)隨著產(chǎn)量的增加和減少而隨之增減。PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldWhatDoesAccountantDo?2.Listentothefollowingpassageandmatchthepictureswiththesentences.Unit4Accounting

potentialrevenuePotentialrevenueistheprojectedincome/revenueexpectedfromthesaleofallitemsinaninventorygivenasetsalespriceperitem.潛在收益是在給定每件商品設(shè)定銷售價(jià)格的情況下銷售庫(kù)存中所有商品而得出的預(yù)計(jì)收入或預(yù)期收益。PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldUnit4Accounting

WhatDoesAccountantDo?2.Listentothefollowingpassageandmatchthepictureswiththesentences.Theaccountantwilltalkwithkeypartnerslikethemarketing,sales,manufacturing,andfinanceteamstodeterminefixedandvariablecosts,marketsizeandpotentialrevenue.She’llbuildaproformaincomestatementtoforecastprofitsandtodeterminehowlongitwilltaketorecouptheinitialinvestment.PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldUnit4Accounting

WhatDoesAccountantDo?2.Listentothefollowingpassageandmatchthepictureswiththesentences.Thenshewilltellthebossveryclearlyandconciselytogoforthandconquer.Accountantsareexpertsatanalyzingcomplexfinancialdata,makingheadsandtailsofit,andhelpingbusinessleadersmakesmartinvestmentdecisionsbasedonwhatthefinancialdatasays.Answers:1,4,2,3.PartILead-inPartIIBusiness

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promising?/'pr?m?s??/?a.showingpossibilityofachievementorexcellence有希望的，有前途的(TEM-4,CET-6)eg.Shewasvotedmostpromisingnewdirector.PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldConversationOneUnit4AccountingConversationOneConversationTwoConversationThree

CostAccountingCostaccountingisaformofmanagerialaccountingthataimstocaptureacompany’stotalcostofproductionbyassessingthevariablecostsofeachstepofproductionaswellasfixedcosts,suchasaleaseexpense.成本會(huì)計(jì)是管理會(huì)計(jì)的一種形式，旨在通過(guò)評(píng)估每個(gè)生產(chǎn)步驟的可變成本以及固定成本（例如租賃費(fèi)用）來(lái)獲得公司的總生產(chǎn)成本。CommercialAccountingCommercialaccountinginvolvesthecollection,maintenance,andanalysisoffinancialdata.商業(yè)會(huì)計(jì)涉及財(cái)務(wù)數(shù)據(jù)的收集、維護(hù)和分析。PartILead-inPartIIBusiness

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IndustrialAccountingIndustrialaccountingisthatprocessofaccountingthatfollowsupontheestablishedformalitiesofstandardaccountingandauditingprocesses,inorderthatacorporation(orbusiness)mayachieveitsobjectiveswithaccurateprecalculateddataanddirectionalinformation.工業(yè)會(huì)計(jì)是遵循標(biāo)準(zhǔn)會(huì)計(jì)和審計(jì)流程既定手續(xù)的會(huì)計(jì)過(guò)程，以使公司（或企業(yè)）能夠通過(guò)準(zhǔn)確的預(yù)先計(jì)算的數(shù)據(jù)和方向信息來(lái)實(shí)現(xiàn)其目標(biāo)。MangagementAccountingManagerialaccountingisamethodofaccountingthatcreatesstatements,reports,anddocumentsthathelpmanagementinmakingbetterdecisionsrelatedtotheirbusiness’performance.管理會(huì)計(jì)是一種創(chuàng)建報(bào)表、報(bào)告和文件的會(huì)計(jì)方法，可幫助管理層做出與其業(yè)務(wù)績(jī)效相關(guān)的更好決策。PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldConversationOneUnit4AccountingConversationOneConversationTwoConversationThree

jointventureAjointventureisacombinationoftwoormorepartiesthatseekthedevelopmentofasingleenterpriseorprojectforprofit,sharingtherisksassociatedwithitsdevelopment.合資企業(yè)是兩個(gè)或兩個(gè)以上參與方的聯(lián)合體，尋求發(fā)展單個(gè)企業(yè)或項(xiàng)目以獲取利潤(rùn)，并分擔(dān)相關(guān)的風(fēng)險(xiǎn)。PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldConversationOneUnit4Accounting(1)WhichofthefollowingstatementsisNOTtrue?A.TheintervieweehastakenthecourseAccountingforDecision-MakingandControl.B.Theintervieweedidwellineverycourse.C.TheintervieweemajoredinaccountingatPekingUniversityD.Theintervieweehadpracticalworkexperience.

(2)Whendidtheintervieweetakeapart-timejobasanaccountant?A.Duringfirstandthirdschoolyear.B.Duringthirdandfourthschoolyear.C.Duringfirstandsecondschoolyear.D.Duringsecondandthirdschoolyear.(3)WhichisNOTthereasonthattheintervieweechosetoapplytothiscompany?A.Hehadarelativeworkingasamanagerinmanufacturingdepartment.B.Hehadheardalotaboutthecompanyandbecamequiteinterested.C.Hebelievedhewouldhaveapromisingcareerwiththedevelopmentofthiscompany.D.Hewasattractedbythesalary.ConversationOneConversationTwoConversationThree

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cartridge?/'kɑ?tr?d?/?

n.partofamachineordevicethatcanbeeasilyremovedandreplacedwhenitiswornoutorempty（機(jī)器或裝置中可替換的部分）套筒(TEM-8)eg.Changethefiltercartridgeasoftenasinstructedbythemanufacturer.PartILead-inPartIIBusiness

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officestationeryagroupofcommoditywhichisusedto,orwhichisneededtodotheofficejobforcompletingtheofficejob,aspertherequirementandspecification辦公用品genericbrandatypeofconsumerproductonthemarketthatlacksawidelyrecognizednameorlogobecauseittypicallyisn’tadvertised普通品牌grouppurchasingacollectionofcompaniesthataimstooptimisethesharedpurchasesofitsmembers團(tuán)購(gòu)PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldConversationTwoUnit4AccountingConversationOneConversationTwoConversationThree

bulkpriceapricingstrategyusedbyecommerceandretailbusinessestoincentivizecustomerstopurchaselargerquantitiesofaproduct批發(fā)價(jià)rechargeablebatteryatypeofelectricalbatterywhichcanbecharged,dischargedintoaload,andrechargedmanytimes可充電電池staffappraisalamanagementtooltohelpsupportemployeesintheirprofessionaldevelopment員工考核PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldConversationTwoUnit4Accounting

(1)WhichofthefollowingmeasurescanNOTkeepofficeexpensesdown?A.Lookingforcheapersourcesofofficesupplies.B.Buyingusedofficefurniture.C.Askingstaffmemberstoreducetheuseofelectricity.D.Usingdisposablesintheoffice.(2)WhichofthefollowingmeasurescanNOTreducepaperconsumption?A.Encouragingstafftorecycleusedpaper.B.Usingrecycledprintercartridges.C.Askingstafftoeditonthescreenasmuchaspossible.D.Printingonefinalroughdrafttoproofreadonpaper(3)Howcanthecompanyinvolveallofficestaffintothecostsavingplan?A.Askingstaffmemberstoturnofftheairconditionerhalfanhourbeforetheyleavetheoffice.B.Includingtheinvolvementofstaffmembersinoverheadsreductionprojectinstaffappraisals.C.Awardingstaffswhoaremostsupportiveinoverheadsreductionproject.D.AlloftheaboveConversationOneConversationTwoConversationThree

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paramount?/'p?r?ma?nt/?a.havingsuperiorpowerandinfluence至為重要的，首要的；至高無(wú)上的，權(quán)力最大的(TEM-8)eg.Thismatterisofparamountimportance.cost-efficient?/?k?st?'f??nt/?a.productiverelativetothecost有成本效益的；

合算的(CET-6)eg.Thetradingofemissionallowancesthengivescompaniesanincentivetoseekthemostcost-efficientsolutions.PartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusinessPassagePartVBusinessWorldConversationThreeUnit4Accounting

(1)Whichofthefollowingstatementsistrue?A.Thecostaccountantcanreducebudgets.B.Thecostaccountantcangiveaprognosisfortheproject.C.Theadviceofcostaccountantisnotimportantindecidingwhethertoundertakeorabandontheplannedproject.D.It’snotnecessarytoconsultacostaccountantwhenstartinganewproject.(2)Inwhatwaysiscustomerservicerelatedtocostreduction?A.Customerservicecanenhancecustomersatisfaction.B.Goodcustomerrelationshiphelpstoimproveyourcompanyimage.C.Largescaleproductionwillbecosteffectiveforthecompany.D.AandB.(3)It’sthecompetenceoftheworkforcethatsharpensthe___ofthecompany.A.competitiveedgeB.comparativeedgeC.competitivestrategyD.comparativestrategyConversationOneConversationTwoConversationThree

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structural?/'str?kt??r?l/?a.relatingtooraffectingthestructureofsomething結(jié)構(gòu)上的(TEM-4)eg.Stormshavecausedstructuraldamagetohundredsofhomes.

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GradeAofficeModernpremisesthatoffertop-notchamenitiesandfacilities,alongwithadvancedinfrastructureandacentrallocation.甲級(jí)寫(xiě)字樓。netabsorptionofthemarketThesumofsquarefeetthatbecamephysicallyoccupied,minusthesumofsquarefeetthatbecamephysicallyvacantduringaspecificperiod(usuallyaquarteroryear).凈吸納率，指報(bào)告期內(nèi)銷售和出租房屋的數(shù)量之和。

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vacancyrateThepercentageofallavailableunitsinarentalproperty,suchasahotelorapartmentcomplex,thatarevacantorunoccupiedataparticulartime.空置率，指某一時(shí)刻空置房屋（如酒店或公寓樓）的面積占房屋總面積的比率

industrialparkAnareazonedandplannedforthepurposeofindustrialdevelopment.工業(yè)園PartILead-inPartIIBusiness

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Write“T”fortrueand“F”forfalse.(1)Beijing’sGradeAofficemarketsawastructuralrecoveryofdemandinthefourthquarter.(2)Inthefourthquarter,thenetabsorptionofthemarketturnednegative.(3)Thenewsupplypressurein2022wasgreatlyincreased.(4)ComparedwiththeGradeAofficemarket,theGradeBmarketandindustrialparkmarketarefacinggreaterpressure,andthedemandremainsweak.

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payroll?/'pe??r??l/?n.thetotalamountofmoneypaidtothepeopleemployedbyaparticularcompany（公司）工資發(fā)放總額(TEM-4)eg.Alltoldtherewere104peopleonthepayroll.

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cashlesspaymentCashlesspaymentistheprocessingofpaymenttransactionswithoutcash.移動(dòng)支付。remoteworkingRemoteworkingisthepracticeofworkingfromone’shomeoranotherspaceratherthanfromanoffice.遠(yuǎn)程工作。cloud-basedsystemAcloud-basedsystemisabroadtermforanythingthatinvolvesthedeliveryofhostedservicesviatheInternet.云基系統(tǒng)。PartILead-inPartIIBusiness

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DeloitteDeloitteisthelargestprofessionalservicesnetworkbyrevenueandnumberofemployeesintheworldandisconsideredoneoftheBigFouraccountingfirms,alongwithEY,KPMG,andPwC.德勤，全球四大會(huì)計(jì)師事務(wù)所之一。openbankingOpenbankingisabankingpracticethatprovidesthird-partyfinancialserviceprovidersopenaccesstoconsumerbanking,transaction,andotherfinancialdatafrombanksandnon-bankfinancialinstitutions.開(kāi)放式銀行。bankfeedAbankfeedisadigitallinkbetweenyourbankaccountandaccountingsoftware,automaticallyimportingbanktransactionsintoyouraccountingsoftwareonadailybasis.銀行對(duì)賬。PartILead-inPartIIBusiness

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(1)COVID-19sparkedarevolutioninthefollowingareasexcept___.A.accountancyB.theadoptionofcashlesspaymentsC.thegrowthofonlineshoppingD.digitalcommunication(2)___ofrespondentstoDeloitte’sQ42021GlobalCFOSurveyrevealedthattheyexpectedtheircompany’sinvestmentindigitaltechnologyandassetstoincreasecomparedwiththepre-pandemictrend.A.49%B.94%C.85%D.58%(3)WhichofthefollowingstatementsisNOTtrue?A.ChangesinworkingpracticesandretailpaymentshavealsohadanimpactonaccountancyB.PayrollandHRsystemsmustbefullyautomatedandaccessibleremotelyC.Clientswon’tquicklyseehowtheycangainfromtheintelligentuseoftechnologyD.Digitally-savvybusinessesexpectaccountantstocollaborateinrealtime.DBCPartILead-inPartIIBusinessConversationPartIIIBusinessNewsPartIVBusiness

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subtract?/s?b'tr?kt/?v.toremoveanumberfromanothernumber減，減去(TEM-8)eg.Theysubtractthisloanbalancefromthesalepriceandyougetcashtobuyanotherhouse.royalty?/'r???lti/

n.apaymentmadetowriters,peoplewhohaveinventedthings,ownersofproperty,etc.everytimetheirbooks,devices,land,etc.areboughtorusedbyothers版稅；（發(fā)明、創(chuàng)意、財(cái)產(chǎn)等的）使用費(fèi)(TEM-8)eg.Thedetailsoftheroyaltyarrangementswerenotpublicized.

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cashequivalentCashequivalentsarehighlyliquidinvestmentsecuritiesthatcanbeconvertedtocasheasilyandarefoundonacompany’sbalancesheet.現(xiàn)金等價(jià)物。outflowAlargeamountofmoneyistransferredoutofaplace.現(xiàn)金流出。inflowThemovementofmoneyorassetsintoabusiness,aneconomy,anindustry,etc.現(xiàn)金流入。PartILead-inPartIIBusiness

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freecashflowAcompany’savailablecashrepaidtocreditorsandasdividendsandinteresttoinvestors.自由現(xiàn)金流。licensingagreementAlegal,writtencontractbetweentwopartieswhereinthepropertyownergivespermissiontoanotherpartytousetheirbrand,patent,ortrademark.特許權(quán)協(xié)議。capitalexpendituresFundsusedbyacompanytoacquire,upgrade,andmaintainphysicalassetssuchasproperty,plants,buildings,technology,orequipment.資本開(kāi)支。PartILead-inPartIIBusiness

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PassageOnePassageTwocashflowstatementAcashflowstatementtrackstheinflowandoutflowofcash,providinginsightsintoacompany’sfinancialhealthandoperationalefficiency.現(xiàn)金流量表，記錄現(xiàn)金到賬和支出的財(cái)務(wù)賬目。它可使組織隨時(shí)了解可用資金的情況。

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Listentothepassageandanswerthequestions.(1)Whatiscashflow?Whatisinflowandoutflow?(2)Whatdeterminedacompany’sabilitytocreatevalueforshareholders?(3)Wheredobusinessesreceiveincomefrom?(4)Whatisfinancialreportingessentialfor?Answers:(1)Thetermcashflowreferstothenetamountofcashandcashequivalentsbeingtransferredinandoutofacompany.Cashreceivedrepresentsinflows,whilemoneyspentrepresentsoutflows.(2)Acompany’sabilitytocreatevalueforshareholdersisfundamentallydeterminedbyitsabilitytogeneratepositivecashflowsor,morespecifically,tomaximizelong-termfreecashflow(FCF).(3)Businessestakeinmoneyfromsalesasrevenues.Theymayalsoreceiveincomefrominterest,investments,royalties,andlicensingagreementsandsellproductsoncredit.(4)Financialreportingisessentialforassessingacompany’sliquidity,flexibility,andoverallfinancialperformance.PartILead-inPartIIBusiness

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treasury?/'tre?(?)ri/?n.TreasuriesarefinancialbondsthatareissuedbytheUnitedStatesgovernmentinordertoraisemoney國(guó)債(TEM-8)eg.TheTreasuryplanstopaydownabout$1.58billiononthefederaldebt.opacity?/?(?)'p?s?ti/?n.incomprehensibilityresultingfromobscurityofmeaning模糊(TEM-8)eg.Notlongagothecheerleadersofopacityweretheloudest.

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clamor?/'kl?m?/?n.loudandpersistentoutcryfrommanypeople要求(TEM-8)eg.Intheearliestversion,thegodsdestroythehumanracebecauseitsclamorhadbeensodisturbingtothem.executive?/?ɡ'zekj?t?v/?n.apersonresponsiblefortheadministrationofabusiness公司高管(TEM-4,CET-6)eg.Heistoremaininthehotseataschiefexecutive.

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GeneralElectricCompanyGeneralElectricCompany(GE)wasanAmericanmultinationalconglomeratefoundedin1892.Thecompanyhadseveraldivisions,includingaerospace,energy,healthcare,andfinance.通用電氣集團(tuán)。

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(1)Afterthereorganization,GECapitalwillhavealtogether___.A.sixbusinessesB.sixteenbusinessesC.fourbusinessesD.fifteenbusinesses(2)WhichofthefollowingstatementsisNOTtrueofDennisDammerman?A.HeisnowaGEvicechairman.B.HeisexpectedtoleaveGEtostartanewfinancialservicesfirm.C.HewasoncethechairmanofGECapital.D.HeregardsthereorganizationofGEasaninitiativeofitsown.(3)Allthefollowingstatementsare